Abstract
The article proposes a scientific and methodological approach to assessing the level of promotion of fiscal policy of sustainable development, uniting a set of indicators of realization in the country of 17 SDGs. Applying the principle of the hierarchy of diagnostic knowledge, the assessment of the level of support for fiscal policies for sustainable development is presented through the linguistic variable, with the separation of measures of influence on the economic, social and environmental blocs. The hierarchical relationship between the state parameters and the level of support for fiscal policies for sustainable development is graphically presented as a logical inference tree The approach has been tested by measuring the level of promotion of fiscal policies for sustainable development in Ukraine for two scenarios, This will make it possible to predict the impact of the country’s policies. According to the results of the study, it has been proved that the level of support for the fiscal policy of sustainable development in Ukraine suppresses the implementation of 17 SDGs, and the nature of the changes tends to a pessimistic development scenario, and the total index for promoting fiscal policies for sustainable development decreases annually.
Highlights
The acceleration of the implementation of 17 Sustainable Development Goals (SDGs) to establish a global policy of sustainable growth is made possible by the stimulating effect of fiscal instruments on economic growth
Indicators to measure the degree of policy orientation towards the implementation of the country’s 17 SDGs, based on the integrated indices of the economy, Social and environmental monitoring of which allows for timely adjustment for effective acceleration of sustainable development of the country
In order to assess the level of promotion of fiscal policies for sustainable development, a scientific and methodological approach has been tested based on a set of indicators to help accelerate the implementation of 17 SDGs
Summary
The acceleration of the implementation of 17 SDGs to establish a global policy of sustainable growth is made possible by the stimulating effect of fiscal instruments on economic growth. The National List of Indicators for Sustainable Development Goals [1] approved by the Cabinet of Ministers of Ukraine does not contain full indicators that will enable a comprehensive assessment of the direction of the State’s fiscal policy towards sustainable development; that the need for their development and the purpose of this study are relevant In this context, the article proposes a scientific and methodical approach to assessing the level of promotion of fiscal policy of sustainable development, combining a set of indicators of implementation in a country of 17 SDGs. The approach has been tested by measuring the level of promotion of fiscal policy for sustainable development in Ukraine in two scenarios, which will make it possible to forecast the impact of the country’s policies
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